 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...been excessive or in any manner wrongfully collected until a claim333 for refund or credit has been duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, the remedy is a suit... | |
 | John F. Sherwood - 1925 - 206 pages
...have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1908 - 1104 pages
...have been excessive or In any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established In pursuance thereof, and a decision of the Commissioner has been had therein. * * * ' If that section applies to the oleomargarine... | |
 | 1916 - 1096 pages
...or collected « » * until appeal shall have been duly made to the Commissioner of Internal Kevenue, according to the provisions of law in that regard,...of the Treasury established in pursuance thereof, and a decision of the Commissioner had been had therein : Provided, that if such decision is delayed... | |
 | 1924 - 1056 pages
...until a claim for refund or credit has been duly filed with the Commissioner of Inttu-ual Ilevenue, according to the provisions of law In that regard,...of the Treasury established In pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | 1882 - 954 pages
...appeal shall have been duly made to the commissioner of internal revenue according to the provision of law in that regard, and the regulations of the...of the treasury established in pursuance thereof, and a decision of said commissioners shall be had thereon, unless such suit shall be brought within... | |
 | 1926 - 1118 pages
...have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof; but such suit or proceeding may 8 F.(2d) 378 profits be maintained, whether or not such tax, penalty,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...have been excessive or in any manner wrongfully collected until a claim foi refund or credit has been duly filed with the Commissioner of Internal Revenue,...Secretary of the Treasury established in pursuance thereof ; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been... | |
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... tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund... 
